#953 


Duke  University  Libraries 


D032 


2452J 


ki 


HOUSE  OF    REPRESENTATIVES,  Apr!!  IT,   1833. 




I  would  respectfully  call  the  attention  of  members  to  the  fact  that, 
under  th^adyicc  of  Mr.  Garnett,  one  of  the   Committee  of  Confer- 
ence, oii^fte  .part  of   the    House,  on  the    disagreement  of  the   two 
•es  on  the  bill  to    lay  taxes.  &LC.,  that  I  have  so  arranged    the 
printing  as  by  reading  the  amendment  of  the  Senate  taken  as  the 

ait  tee  Kwith  the  ,words  enclosed  in 
brackets,  and  leaving  out  the  words  in   italics,  you  have  the  bill  as 
amended  by  the  Senate  entire;  and   leaving  out    the  brackets,  and 
inff  it  with  the  italics,  you  have  the  bill  as  presented  by  the  Com- 
mittee of  Conference  entire. 

RO.  E.   DIXON, 

mtrk. 


AMENDM^IXTS 

iosed  by  the*  Committee  of  Conference  on  the  part  of  the  Senate 
and  IJouje  of  Representatives,  to  theHfomendment  preposed  by  the 
Senate  to  the  kill  (II.  11.  18)  to  !  for  the  common  defense. 

be  government  of  the  Confederate  States.  ' 
Strike  out   all  after  the  enacting  clause,  and  insert: 

1  ••  That  [a  tax  of  fifteen  per  centum]  tttere  shall  be  levied  and 

2  c  Ah  ered    upon  the  value  of  all  naval  stores,  salt,  wines  andspir- 

3  ituous  liquors,  tobacco  manufactured  or  unmanufactured,  cotton,. 

a 

4  wool,  flour,  sugar,  molasses,  syrup,  rice,  and  other  agricultural 

5  products,  [not  owned  by  the  producers,]  held  or  owned  on  the  first 


G     day ^f  July  next,  ananot  necessary  ily  consumption  fgfJlu 

7     unexpired  portiO%  of^thc  yfar  eighteen  hundred  and  si  .  [and 

^/    *****  ^       *     •■*•    -*-%^%W*V    C 

*8     on    the  value    of  all    nnvnT^tnres,   cotton.  w>    !  "Hherv,    _ 


9  owned  by  the  producers,  on  the  first  day  of  July  next.]  ifnd  o 

TO  the  growth  or  production  of  any  year  preceding  the  year  eighteen 

1 1  hundred  and  sixty-three,  a  tax  of  (five]  eight  per  centum;  and  on 

12  all  moneys,  [Confederate  or  State  treasury  notes,]  hank  notes  or 

13  other  currency  on  hand,  or  on  deposit  on  the  first  day  of  July 

14  next  [and  on  all  credits  on  «which  the  holder  ha?,  refused  to  re- 

15  ccive  Treasury  notes  in  payment,  a  tax  cf  two  per  centum,]  and 

16  on  the  value  of  all  credits  on  which  the  interest  has  not  been  paid  held 

Jk 

17  or  owned  by  any  person,  to -partnership  or  corporation  on  the    first 

18  day  of  July  next,  and  not  employed  in  a  business,  the  h  rived 

19  from   which  is  taxed  under  the  provisions  of  this  act    there  shall  be 

20  levied  and  collected  a  tax  of  one  per  cent.:        Prov'uhd,  That   all 

21  moneys  owned,  held,  or  deposited  beyond  the  limits  of  the  Con- 

22  federate   States,  shall  be  valued  at  the  current  rate  of  exchange  _ 

♦  *     .'  ♦ 

23  in  Confederate  Treasury  notes,  and  the  said  tax  shall  be  assessed 

24  on  the  first  day  of  July  next,  or  as  soon  thereafter  as  may  be 

25  practicable,  and  be  collected  on  the  first  day  of  October  next,  or 

26  as  soon  thereafter  as  may  be  practicable. 

1  Sec.  2.  Every  person  engaged  or  intending  to  engage  in  any 

2  business  named  in  the  fifth  sectidh  of  this  act,  shall,  within  sixty 

3  days  after,  the  passage  of  this  act,  or  at  the  time  of  beginning 


4  g*& 

business,  and  on  the  first  day  of  January  in  each  year  thereafter, 

~5     register  with  the  district  collector,  in  such  form  as  the  cominis- 

•6     sioner  of  taxes  shall  prescribe,  a  true  account  of  the  name  and 

■#     7     residence  of  each  person,  firm,  or  corporation  engaged  :r  inter- 

8     ested  in  the  business,  with  a  statement  of  the  time  for  which,  sflfe 

« 

0  the  place  and  manner  in  which  the  same  is  to  be  conducted,  and 
10  of  all  other  facts  going  to  ascertain  the  amount  of  tax  upon  such 
31     business  for  the  past  or  the  future,  according  to  the  provisions  of 

12  this  act.     At  the  time  of  such  registry,  there  shall  be  paid  to  the 

13  collecter  t'  e  specific  tax  for  the  year,  ending  on  the  next  thirty - 

14  first  of  December,  and  such  other  tax  as  may  be  due  upon  sales  or 

Ml 

fr  15  receipts  in  *uch  business,  at  the  time  of  such  registry,  as  herein 

16  provided  :  and  the  collector  shall  give  to  the  person  making  such 

1 7  registry  a  copy  thereof,  with  a  receipt  for  the  amount  of  tax  therl 
?  8  paid. 

1  Sec.  S.   Any  person  failing  to  make  the  registry,  and  to  pay 

2  the  tax  required  by  the  preceding  section,  shall,  in  addition  to  all 
•3     other  taxes  upon  his  business  imposed  by  this  act,  pay  double  the 

4  amount  ef  the  specific  tax  on  such  business,  and  a  like  sum  for 

5  every  thirty  days  of  such  failure. 

Sec.  4.  Except  where  herein  otherwise  provided,  there  shall  be 

2  a  separate  registry  and  tax  for  each  business  mentioned  in  the 

3  fifth  section  of  this  act,  and  for  each   place  of  conducting   the 

4  same.,  but  no  tax  shall  be  required  for  the  mere  storage  of  goods 


r 


5  at  a  place  other  than  the  registered   place 'qf  business.      Cpon 

G  every  change  in  the  place  of  conducting   a  registered   busi: 

7  there   shall    ue   a    new  registry,  but  no  additional    tax  .shall  be 

8  required.     Upon  the  death  of  any  person  conducting  a  business  • 
«  registered  and  taxed  as  herein  required,  or  upon  the  transfer  of 

10  the  business  to  another,  the  business  shall  not  be  subjected  to 
1  1  nny  additional  tax.  but  there  shall  he  a  new  registry  iu  the  name 
1  J  of  the  person  authorized  by  law  to  continue  the  business. 

1  .5.  That  upon  each  trade,  business  or  occupation  herein- 

fter  named,  the  following  taxes  shall  be  levied  and  paid  for  the 

.>  year,  ending  on  the  thirty-first  of  December,  eighteen  hundred 

4  and  sixty-three,  and  for  each  and  every  year  thereafter,  viz. : 

5  I.   Bankers  shall  pay  five  hundred  dollars.     Every  person  shall 
G  be  deemed  a  banker  within  the  meaning  of  this  act  who  keeps  a 

7  place    of  business    where   credits    are    opened   in   favor  of  any 

8  person,  firm,  or  corporation,  by  the  de-posit  or  collection  of  money 
!)  or  currency,  and  by  whom  the  same  or  any  part  thereof  shall  be 

in  paid  out  or  remitted  upon  the  draft,  check  or  order  of  such  cred- 

11  itor;  but   not  to  include   any  bank   legally    authorized  to   issue 

12  notes  as  circulation,  nor  agents  for  the   sale  of  merchandize   for 

13  account  of  producers  or  manufacturers. 

14  II.  Auctioneers  shall  pay  fifty  dollars  and   two  and  a  half  per 

15  centum  on  the  gross  amount  of  sales  made  :  Provided,  however, 
1G  That  on  all  sales  at  auction  of  stock  or  securities  for  money,  the 


5 

17  tax  shall  be  one  fourth  of  one  per  Centum  on  the  gross  amount  of 

18  sales.     Every   person  shall  be  deemed  an  auctioneer,  with: 

19  meaning  of  this  act,  whose  occupation  it  is  to  offer  property  for 
2'~>  sale  to  the  highest  or  best  bidder  at  public  outcry.  The  tax 
21     upon  the  auctioneers  shall  be  deemed  a  tax  upon  the   per3onw 

s  to  be  paid  1  individual  engaged  in  the  business, 

out  regard  to  the   place  at  which  the  same  is  conducted. 

24  Xo  tax  shall  be  required  upon  auction  sales  made  for  deal' 

25  a  business  registered  and  taxed,  and  at  their  places  of  business, 
2G  or  upon  official  sales  at  aucii  licial  or  executive 
27     officers,  or  by  personal  representatives,  guardians  or  commi 

2S         III.    Wholesale  dealers  in  liquors  of  any  and  every  description, 

29  including   distilled   spirits,   fermented  and  wines  of  ail 

30  kinds,  s'  all  pay  two  hundred  dollar?,  and  five  per  centum  on  the 

31  gross  amount  of  sales  made.     Every  |  r  than  the  dis- 
tiller or  brewer,  who  shall  sell  or  :h  liquors 

33  or  wines,  in  quantities  of  more  tSSIiu  three  gallons  at   one  time, 

34  to  tl  hascr,  shall  be  regarded  :*s  a  wholesale  dealer  in 
35"   liquors  within  the   meaning  of  this  act.      All  persons,  who  shall 

36  sell,  or  offer  for  sale,  any  such  liquors  or  wines,  in  quantities  k.33 

37  than   threp  gallons  St  one  time  to  the   same  person,  shall   he  re- 

38  garded  as  a  retail  dealer  in  liquors. 

39  IV.  Retail  dealers  in  liquor,  including  distilled  spirits,  fer- 

40  mented  liquors   and   wines  of  every  description,  shall  pay  one 


6 

4\  hundred  dollars   and  ten  per  centum  on  the  gross  amount  of  alF 

43*  sales  marie. 

43  V.  RetAil  dealers  shall  pay  fifty  dollars  and  two  and  a  half  per 

44  centum  on  th.  mount  of  sales  made.     Every  person  whose 

ition  it  is  to  sell  or  offer  to  sell  groceries  or  my 

46  res,  merchandise  or 'other  things  of  foreign  or  domestic 

47  production,  in  less  quantities  than  a  whole  original  piece  or 
■  -  pad  ge  at  one  time,  to  the  same  person,  (not  including  wines,. 
19  spirituous  or  malt  liquors,)  shall  he  regarded  as  a  retail  dealer 

50  under  this  act :  Provided,  however,  That  any  mechanic,  who  shall 

51  sell  only  the  products  of  the  labor  of  himself  and  his  own  family 

52  shall  he  exempt  from  this  tax. 

"i3  VI.  Wholesale  dealers  shall  pay  two  hundred  dollars  and  two 

51  and  a  half  per  centum   on   the  gross  amount  of  all  sales  e 

55  Every  person,  whose  business  or  occupation  it  is  to  sell  or  offer  to 

5G  sell  groceries,  or  any  goods,   wares,  or  merchandise,  of  foreign 

57  or  domestic  production,  by  one  or  more  original  package  cr  piece 
at  one  time  to  the  same  purchaser,  nor  including  wines,  spiritu- 

53  ous  or  malt  liquors,  shall  be  deemed  as  a  wholesale  dealer  under 
GO  r.his  acfr;  but.  having  been  registered  :  csalo  dealer,  such 
t)l  person  may  also  sell,  as  aforesaid,  as  a  retailer.     . 

62  VII.    Pawnbrokers   shall   pay  two    hundred    dollars.     Every 

G3  person,  whose  business  or  occupation  it  is  to  take  or  receive,  by 

64  way  of  pledge,  favor  or  exchange,  any  goods,  wares  or  mcrcharv- 
i 


65  dise,  or  any  kind  of  personal  property  whatever,  for  the  repay- 

66  ment  or  security  of  money  lent  thereon,  shall  be  deemed  a  pawn- 

67  broker  under  this  act. 

68  VIII.  Distillers  shall  pay  two  hundred  dollars,  and  also  twenty 

69  per  centum  on  the  gross  amount  of  all  sales  made.     Every  per- 

70  son   or  co-partnership,  who  distills  or  manufactures  spirituous 

71  liquors  for  sale,  shall  be  deemed  a  distiller  under  this  act:    Pro-  - 
73  vided,  however,  That  distillers  of  fruit,   for  ninety   days  or  less, 

73  shall  pay  sixty  dollars,  and  also  fifty  cents  per  gallon  on  the  first 

74  ten  gallons,  and  two  dollars  per  gallon  on  all  spirits  distilled 

75  beyond  that  quantity. 

76  IX.  Brewers  shall  pay  one  hundred  dollars,  and  two  and  a  half 

77  per  centum  on  the  gross  amount  of  sales  made.     Every  person, 

78  who  manufactures  fermented  liquors  of  any  name  or  description 

-0 

7  0  for  sale  from  malt,  wholly  or  in  part,  shall  be   deemed  a  brewer 

80  under  this  act. 

.81  X.   [Keepers  of  hotels,  inns,  taverns  and  boarding  houses  shall 

82  pay*forty   dollars.      E;     ;•"  place,   where   f    >d  and   I    Igings  kre 

83  provided  for  and  furnished  travellers,  sojourners  or  boarders,  in 

84  view  of  payment  therefor,   shall  be  regarded  as  a  hotel,   inn, 

ft 

So  tavern  or  boarding  house  under  this  act. 

86         XI.  Keepers  of  eating  houses  shall  pay  forty  dollars.     Every 

S7  place  where  food  or  refresshments  of  anj   kind  are  provided  fot 


8 
88    "casual  visitor?,  and  6old  for  consumption  therein.  deemed 

80     an  eating  liou.se  under  this  act.]  ^ 

*  o  J  yV 

9<i  '•  .'  j    houses  shall  be  i  ami 

91  ra^fd  according  to  the  yearly  rental,  or   f  not  rented,  according  I 

92  <slimutcd  value  of  the  yearly  re;  tal  of  tfie  house  cr  property  occupied 

93  or  intended  to  be  occupied  as  a  hotel,  i  ng  house,  as 

!  :  in   cases  ivhcre  the  actual  or  cslii/.aled   n 

95  amount  to  $10, WOO  or  more,  they  shall  constitute  the  first  class, 

96  ]>■■■  :i7n  of  Jive  hundred  dollars  ;  in  cases  wlisre  said  . 

9?     shall  be  jive  thousand  dollars  and  less  than  tin  thousand  dollars,  t/r:y 

98  shall  const ii  ,  and  pay  an  annual  sum  of  three  hun 

99  dollars  ;  and  in  cases  where  said  rent  shall  be  two  thousand  jive  hun- 

100  dred  dollars,  and  less  t!  an  jive  thousand  dollars,  they  shall  constitute 

101  the  third  class,  aid  pay  an  annual  sum  of  two  hundred  dollars;  in 

102  cases  where  said  rent  shall'be  one  thousand  dollars,  and  less  than  two 

103  thousand  five  hundred  dollars,  they  shall  constitute  the  fourth  class,  and 

104  pay  an  annual  sum  of  one  hundred  dollars  ;  and  in  cases  when  said 

105  rent  shall  be  less  than  one  thousand  dollars,  they  shall  constiti 

106  fifth  class,  and  pay  an  annual  sum  of  thirty  dollars.     .Every  place 

107  where  food  and  lodgings  cr  lodgings  only  er<:  provided  for  and  furnished 

108  travellers,  sojourners  or  boarders  in  view  of  payment  therefor,  the  in- 

109  come  or  receipts  from  which  amount  to  five  hundred  dollars  from  tluit 

110  souree,  shall  be  regarded  a  liotel,  inn  or  tavern  under  this  ad." 


112  provided  for  casual  visitors  and  sold  for  consumption  therein,  and 

X 

113  board  ng  house  in  win  h  there  shall  he  six  boarders  or  more  shall  be 

1 14  deemed  an  eating  house  under  f 

]\o       XII.  Brokers   shall   pay  two  hundred  erson 

liC  whose  business  it  is  to  purchase  and   sell  stocl  I  rjconey. 

1  !7  bank-notes,  or  other  securities,  for  themselves  or  others,  or  who 

118  deals  in  exchanges  relating  to  money,  shall  be  deemed  a  broker 

119  under  this  act. 

12 '.)  XIII.   Commercial  brokers  or 

1,1  hundred  dollars,  and  two  and  a   half  | 

122  mado.     Any  parson  or  firm,  except  one  registered  .  lesale 

123  dealer  or  banker,  -whose  business  it  is,  as  the  agent  of  otlv 

12  !  purchase  or  sell  goods,  or  seek  or  I  ■  in  orignal  or  un- 

12.5  broken  packages,  or  produce  consigned  by  others  than  the  pro- 

120  ducers,  to  manage  business  matters  for  the  owners  of  vessels,  or  for 
127  the  shippers  piors  of  goods,  or  whose  business  it  is  to  pur- 
12S  ohase,  rent,  hire   or  sell  real  estate  or  negroes,  shall  be  deemed 

129  J^fcommercial  broker  or  co  n  merchant  under  this  act.  - 

130  XIV.   Tobacconists  shall  pay  fifty  dollars,  and  two  and  a  half 

131  per  cent,  on  gross  amount  of  sales.     Any  person  whose  business 

■ 

132  it  is  to  sell,  at  retail,  cigars,  snuff,  o  in  any  form,  shall 

133  be  deemed  a  tobacconist  under  this  act.     But  registered  whole- 

o 

134  sale  and  retail  dealers  shall  not  be  taxed  as  tobacconists. 

135  X  V.  Theaters  shall  nay  five  hundred  dollars  and  five  per  cent. 


. 


•-4  I" 

13G  on  all  receipts,  which  tax  shall  be  paid  by  the  owner  of  the  build- 
13?  in lt.  Every  edifice  used  for  the  purpose  of  dramatic,  representa- 
138  tions,  plays,  or  performances,  and  not  including  halls  rented  or 
o nail j  for  concerts  or  theatrical  repre.~vntaii.nis,  shall 
140  be  regarded  as  a  theatre  under  this  act.  Each  circus  shall  pay 
Ml  one  hundred  dollars,  and  a  tax  of  ten  dollars  for  each  exhibition, 
1  12  shall  be  paid  by  the  manag  of.    Every  build i ; 

143  tent  or  space,  or  area,  where  feats  of  horsemanship  or  acrobatic 
11 1  sports  are  exhibited  shall  be  regarded  as  a  circus,  under  this  act. 
145  Ju  ther  persons  exhibiting  shows  shall  pay  fifty  dol- 

14G  lars.  Every  person  who  perforins  by  slight  of  hand  shall  be 
i  IT  regarded  as  a  juggler  under  this  act:  Provided,  That  no  registry 
14S  made  in  one  State  shall  be  held  to  authorize  exhibitions  in  another 
149  State;  and  but  one  registry  shall  be  required  under  this  act  to 
169  authorize  exhibitions  in  any  one  State, 
154        XVI.   Bowling  aile   s  and  billiard  rooms  shal   pay  forty  dollars 

152  for  each  alley  or  billiard  table  registered.,  which  tax  shall  be  paid 

153  by  the  owner  thereof.     Every  place  or  building  where  bowls  are 

154  thrown  or  billiards  played,  and  open  to  the  public,  With  or  with- 
155.  out  price,  shall  be  regarded  .is  a  bowling  alley  or  billiard  room 
15G  ively  un'er  this  act. 

157  XVII.  Livery  stable  keepers  shall  pay  fifty  dollars.  Any  per- 
153  son  whose  occupation  or  business  is  to  keep  h'  »r  hire  or  to 

1 59  let,  shall  be  regarded  as  a  livery  stable  keeper  under  this  act. 


11 

160  XVIII.  Cattle   brokers  shall  pay  the  sura  of  fifty  dollars,  and 

161  two  and  a  half  per  centum  on  the  gross    amount  of  sales  made. 
1G2  Any  person  whose  business  it  is  to  buy  and  sell  and  deal  in  cat" 
163  tie,  horses,  hogs  or  sheep,  shall  be  considered  a  cattle  broker. 
161  XIX.   Butchers  and  bakers  shall   pay  the  sum   of  fifty  dollar?. 
3  65  and  one  per  centum  oh  the   gross  amount  of  sales   made.     Any 

166  person  whose  business  it  is  to  butcher  and  sell,  or  offer  for  sale 

167  in  open  market  or  otherwise,  the  flesh    of  cattle,  hogs,  or  sheep. 
16S  shall  be  deemed  a  butcher  under  this  act ;  and  any  person  whose 

169  business  it  is  to  bak  ■  ill,   or  offer  for  sale,  bread  shall  be 

170  deemed  a  baker  under  this  act. 

171  XX.   Pedlers   shall  pay   fifty   dollars,  and  two  and   a   half  per 
1 11  cent,  on  the  gross  sales.     Any  person,  except  persons  engaged  in 

173  peddlipg  exclusively   periodicals,   books,   newspapers,   published 

174  in  the  Confederate  States,  Bibles,  or    religious  tracts,  who  sells, 

175  or  offer  to  sell,  at  retail,  goods,  wares,  or  other  commod 

176  travelling  with  his  goods    from  place   to  place  in  the  street,  or 

177  through  different  parts  of  the   country,  shall  be  deemed  a   pedler 

178  under  this  act :  Provided,  That  any  pellcr  who  sells*  or- offers  to 

179  sell,    dry  goods,  foreign    or  domestic,  by  one  or  more  original 

180  pieces  or  packages  at  one  time,  and    to  the  same  person  or  per- 

181  sons  as  aforesaid,   shall  pay    one  hundred  dollars,  and  two  and  a 

182  half  per  cent,  on  the  gross  sales:   and  any  person    who  peddles 

183  jewelry  shall  pay  fifty  dollars,  and  two  and  a  half  per  ei-iUum  on 


1  8 
les.     The   tux  upon   p  shall"  be  doomed  a  tax 

■  i  privilege,  to  be  paid  h\    each  individual  en- 

w 

186  gaged  in  the  '  .  without  r.\.  ard  to  plac$  at  which  the  same 

A po thecal  11  pay  fifty  d<  ad  two  and  a  half 

;;cr    centum  on  the  gross  amount  of  sales  made.     Every  person 
-hop  or  building  where  medicines  are  compou: 
191    or  prepared  according  to  prescriptions  of  physicians,    and 
-hall  he  regai  an  apothecary  under  this  act. 

LI.  i   of  fifty  dollars, 

wo  and    a  nlfT  per  centum  on  the  gross  amount  of  sales  n 
l9o   -  on  or  persons   who  make  for  sale  photographs,   ambro- 

19G   types,  daguer,  s,  or  pictures  on  glass,  metal,  paper,  or  other 

material,  by  the  action  of  light,  shall  be  regarded  a  photographer 
103  under  this  act. 
1:JD     XXIII.   Lawyers    actually  engaged  in  practice  shall   pay  fifty 

200  dollars.     Every  person  whose  business  it  is,  for  fee  or  reward, 

201  to    prosecute  or  defend  <  i  any  court  of  record  or  other 
judicial  tribunal  of  the  Confederate    States,   or  of  any  State,  or 

advice,  in  relatiou  to  causes  or  matter?  pending  therein,  shall 
204  be  deemed  to  be  a  lawyer  within  the  meaning  of  this  act. 

.'CXIV.    Phy  rgeoi  I  actually  .engaged 

in  practice  shall  pay  fifty  dollars.     Every  person  whose  business 

207  it  is,  for  fee  or  reward,  to  prescribe  remedies,  or  perform  aur- 


13 

20S  gical  operations  for  the   cure  of  any  bodily   disease  or   ail 

209  shall  be  deemed    a  physician,   surgeon    or    dentist   within   the 

210  meaning   of  this  act,  as  the  case  may  be  ;   and  the  provisions  of 

211  paragraph  number    twenty-one  shall  .not  extend   to   physicians 

212  who  keep  on  hand  medicines  solely  for  the   purpose  of  making 

213  up  their  own  prescriptions  for  their  own  patients.     The  tax  upon 

2 14  lawyers,  physicians,  surgeons   and  dentists   shall  be  deem 

'2\5  tax  upon  the  personal  privilege,  to  be  paid  by  each  individual  in 

216  the  business,  and  without  regard  to  the  place  at  which  the  same 

217  is  conducted:   Provided,  That  the  provisions  of  this  act  shall  not 

218  apply  to  physicians  and  surgeons  exclusively  engaged  in  the  Con- 

219  federate  service. 

220  XXV.   Confectioners  shall  pay  fifty  dollars  and  two  and  a  half 

221  per  centum  on   the  gross  amount  of  sales.     Every   person  who 

222  sells  at  retail   confectionery,   sweetmeats,   comfits,  or  other  ccn- 

223  fects,  in  any  building,  shall   be  regarded  as  a  confectioner  under 

224  this  act, 

1  Sf.c.  6.  And  every  person  registered- and  taxed  upon  the  gross 

■ 

2  amount  of  sales  as  aforesaid  shall  be  required,  on  the  first  day  of 

3  July,  eighteen  hundred  and  sixty-three,  to  uialfe  a  list  or  return 

4  to  the  [collector]  assessor  of  the  distinct  of    the  gross   amount   of 

5  such  sales  as  aforesaid,  to-wit :     From  the  passage  of  this  act  to 

6  the  thirtieth  day  of  June,  eighteen  hundred  and   sixty-three,  in- 

7  elusive,  and  at  the*  end  of  every  three  months,  or  within  ten  days 


11 

8  thereafter,  after  the  said  first  day  of  July,  eighteen  liuudred  and 

9  sixty-three,  make  a  list  or  return  to  the  [collect  >r  of  the 
in  district,  of  the  gr               unt  of   such  sal                       Aforesaid, 

I  1  with  the  amount  of   tax    which    has   accrued,  or   should   :)• 

which  list    shall    have    annexed    there 

13  under  oath  or  affirmation,  in  form  or   manner    as    may    he    pro- 

\[  scril  ed  by  the  commissioner  of  taxes,  that  the   same  is  true   ami 

15  c<  rrect,  and  shall  at  the  same  time  as    aforesaid,    pay  to  the  col- 

io  lector  the  amount  of  tax  thereupon  as  aforesaid,  and  in   default 

I?  thereof  shall  pay  a  penalty  in  douhle  the  amount  of  the  tax. 

1  Scr.  7.   That  upon  the  salaries  of    all  salaried  persons  serving 

2  in  any  capacity  whatever,  except  upon  the  salaries  of  persons  in 
•0  the  military  or  naval  service,  there  shall  he  levied  and  collected 
•I  a  tax  of  one  per  centum  on  the  gross  amount  of  such  salary, 
5  when  not  exceeding  fifteen  hundred  dollars,  and  two  per  centum 
€  upon  an  excess  over  that  amount,  to  be  levied   and    collected    at 

7  the  end  of  each  year,  in  the  manner  prescribed  for   other  taxes 

8  enumerated  in  this  act:     Provided,  That  no  taxes  shall  be  imposed 

m 

d  by  virtue  of  this  act  on   the   salary   of   any   person   receiving   a 

10  salary  not  exceeding  one  thousand   dollars   per   annum,  or  at   a 

I I  like  rate  for  another  period  of  time,  longer  or  shorter. 

1  Sec.  8.  That  the   Secretary  of   the  Treasury  shall  cause  to  be 

2  assessed  and  ascertained,  on  the  first  of  January  next,  or  as  soon 

3  thereafter  as  practicable,  the  income  and'  profits  derived  by  each 


15  y. 

4  person,  joint  stock  company  and  corporation  from  every  cccupa- 

5  tion,  emp*loyment  or  business,  whetlur  registered  or  not,  in   which 

6  they  may  have  been  engaged,  and  from  every  investment  of  labor 

7  skill,  property  or   money,  and    the    income    and   profits    derived 

8  from   any  source    whatever,  except   salaries,  during    the    calendar 

9  year  proceeding  the  said  first  day  of  January  next,  and  the 

10  income  and  profits  shall  be    ascertained,  assessed    and    taxed    in 

11  the  manner  hereinafter  prescribed.* 

12  I.  If  the  income  be  derived  from  the   rents    of    houses,  land?, 

13  tenements,  manufacturing  or  mining  establishments,  fixtures  and 

14  machinery,  mills,  springs  of  salt  or    oil,  or    veins    of    coal,  iron 

15  or  other  minerals,  there  shall  be  deducted  from  the  gross  amount 
1G  of  the  annual  rent  a  sum  sufficient  for  the   necessary  annual  : 

17  pairs,  not  exceeding  ten  per  centum  on  said  rent,  except  that  the 

18  rent  derived  hpm  houses  shall  be  subject  to  a  deduction    not  e 

19  ceeding  five  per  centum  for  annual  repairs. 

II.  Ii  tie  income  be  derived  from  any  manufacturing  or  min- 

21  ing  business,  there  shall  be  deducted  from  the  gross  value  of  the 

22  products  of  the  year :  first,  the  rent  of  the  establishment  and 
lij  fixtures,  if  actually  rented,  and  not  ov. ned    by  the  person  prose- 

24  cuting  the  business  ;  second,  the  cost  of  the  labor  actually  hired 

25  and  paid  for;,  third,  the  actual  cost    of    the    raw    material   pur- 

26  chased  and  munufactured. 

27  III.  If  the  income  be  derived  from  navigating  enterprises,  there 


1G 

hiding  tlie  value  of 

the 

3U     lure  of  the  1  vessel,  if  in/.  by   the   person  running 

31  th  (allowance  for  the  weftr 

32  and  tear  of  the  t  ex  eeding  ten    per    cent,    per    annum, 
and  also  the  c<                   uing  the  boat  or 

.''■J  IV.    If  the   i  derive!  by  the  tax   payer  from  boat  or 

35     ship-building,  there  shaH  be  deducted  from  the  gross  redeiptfl  of 

his  occupation,  including  the  value  Lip  when  finishe  1,  if 

37  built  for  himself,  the  cost  of  the  labor  actually  hired  and  paid  by 

38  himself,   and 'the   prime   cost   of  the   materials,  if  purchased  by 

39  him. 

i  I  V.   If  the  income  bo  derived  by  the  tax  payer  from  the  sale  of 

!1  merchandise  or  any  other  property,  real  or  personal,  there  shall 
J  2  be  deducted  from  the  gross  amount  of  sales,  fche  prime  cost  of  the 
IA     property   sold.,   including   the  cost   of  transportation,    sal; 

14  clerks  actually  paid,  .id  the  rent  of  buildings  employed  in  the 
45     business,  if  hired  and  not  owned  by  himself. 

i t J  VI.  If  the  income  be  derived  by  the  tax  payer  from  any  other 

•17     occupation,  profession,  employment  or   business,   there  shall  be 

15  deducted  from  the    gross   amount  of  fees,  compensation,  profits, 

49  earnings,   or   commissions,  the  salaries  of  clerks  actually   paid, 

50  and  the  rent  of  the  office  or  other  building  used  in  the  business, 

51  if  hired  and  not  owned  by  himself,  the  cost  of  labor  actually  paid 


17 

52  and  not  owned  by  himself,-  and  the  cost  of  material  other  than 

53  machinery  purchased  for  the  use  of  his  business,  or  to  be  con 
■54  verted  into  some  other  form  in  the  course   of  his  business  ;  and 

55  in   case  of  mutual   insurance  companies,   the  amount  of  losses 

56  paid  by  them  during  the  year.     The  income   derived  from   all 

57  other  sources  shall  be  subject  to  no  deduction  whatever,   [except 

58  the  interest  on  Confederate  bonds,  stock,  and  call  certificate^ 

59  which  shall  be  exempt  from  taxation.]      Nor  shall   foreigners  be 

60  subject  to  a  tax  from   any  other  income  thau   that   derived  from 

61  property  owned,  or  occupations  or  employments  pursued  by  them 
€2  within  the  Confederate  States,  and  in^^kating  income  there 
63  shall  be  included  tlic  value  of  the  estimated  annua!  rental  of  all  died- 
454  lings,  hcuses,  buddings  or  building  lots  in  cities,  town*,  or  villages, 

m 

i 

35  occupied  by  the  owners,  or  owned  and  not  cccupiei  or  hired,  and  the 

66  value  of  the  estimated  annual  hire  of  all  slai-es  not  engaged  on  plania- 

67  tions  or  farms,  and  not  employed  in  some  business  or  occupations  the 

68  profits  of  which   a,  c  taxed   as  income    under    this  art.      When   the 

69  income    shall    be   thus    ascertained,  all   of  those  which  do  not 
'70  exceed   five  hundred   dollars  per   annum    shall  be  exempt  from 

71  taxation.     [All  incomes  received  during  the  year  between  five 

B 

72  hundred  dollars  and  fifteen  hundred  dollars,  shall  pay  a  tax  of 

73  five  per  cent,  on  their  amount,  and  all  incomes  received  during 

74  the  year  between  fifteen  hundred  dollars  and  ten  thousand  dollars 

75  shall  pay  a  tax  of  ten  per  cent,  on  their  amount     All  incomes 

2 

1 


is 

76  receive  1  during  the  year  between  ten  thousand  dollars  and  fifteen 

77  thousand  dollars  shall  pay  a  tax  of  twelve  an'd  a  half  per  cent,  on 

78  their  amount.     And  all  incomes  received  during  the  yearofmoro 

79  than  fifteen  thousand  dollars,  shall  pay  a  tax  of  fifteen  per  centum 

80  upon  their  amount,]  on  all  incomes  received  during  the  year  over  Jive 

81  hundred  dollars  and  not  exceed:ng  fifteen  hundred  dollars,  a  tax  of  Jive 

82  percent,  shall  be  paid;  an  all  incomes  over  fifteen   hundred  dollars, 

83  and  less  than  three  thousand  dollars,  five  per  cent,  shall  be  paid  on  t'ie 

84  first  fifti en  hundred  dollars,  and  ten  per  cent,    on  the  excess;  on  all 

85  incomes  of  or  over  three  thousand  dollars,  and  less  than  five  thousand 

86  dollars,  a  tax  of  ten  per  cent,  shall  be  paid;  on  all  incomes  of  vr  over 

87  Jive  thousand  dollars,  and  less  than  ten  thousand  dollars,  a  tax  of  twelve 

88  and  a  half  per  cent,  shall  be  paid;  and  on  all  incomes  of  or  over 

89  ten    thousand    dollars,    a    tax   of  fifteen    per   cent,    shall   be    paid. 

90  All  joint  stock  companies'  and  corporations  shall  reserve  one- 

91  tenth  of  the  annual  earnings,  set  apart  for  dividend  and  reserved 

92  fund,  to  be  paid  to  the  collector  of  the  Confederate  tax,  and  the 

93  dividend  then  paid  to  the  stockholder  shall  not  be  estimated  as  a 

94  part  of  his  income  for  the  purposes  of  this  act.     [The  tax  hereby 

95  laid  shall  be  payable  on  the  first  of  January  next.]     All  persons 

96  Bhall  give  in  an  estimate  of  their  income  and  profits  derived  from 

97  any  other  source  whatever,  and  in  doing  so  shall  first  state  the 

98  gross   amount  of  their  receipts   as  individuals  or  members  of  a 

99  firm  or  partnership,  and,  also,  state  particularly  each  item  for 


41 

100  'which  a  deduction  is  to  be  made  and  the  amount  to  be  deducted 

101  for  it :  [Provided,  however,  That  the  incomes  and  profits  of  farmers 

102  and  planters  derived  from  the  nine-tenths  of. the  wheat,   cc$n, 

103  oats,  rye,  barley,  buckwheat,  hay,  fodder,  sugar^  cotton,  wool, 

104  tobacco,  peas,  ground  peas,  beans  or  bacon,  left  in  the  hands  of 

105  said  farmers  and  planters,  after  deducting  the  one-tenth  hereafter 

106  required  to  be  paid  in  kind  to  the  government,  and  of  the  horses, 

107  mules  and  asses  by  persons  raising  the  same,  herein  taxed,  are 

108  hereby  excepted  from  any  other  tax  under  this  act:]   Provided, 

109  That  the  Vhcomes  a>,d  profits  upon  which  the  above  tax  is  to  be  imposed 

110  shall  not  be  deemed  to  include  the  products  of  land  which  are  taxed  in 

1 1 1  kird,   as  hereinafter  described.    Provided  farther,  That  in  case  the 

1 12  annual  earnings  of  said  joint  stock  companies  and  corporations  set  , 

1 13  apart  as  aforesaid,  shall  give  a  profit  of  more  than  ten  and  less  than 

114  twenty  per  cent,  upon  their  capital  stock  paid  in,  one-eighth  of 

115  said  sum  so  set  apart  shall  be  paid  as  a  tax  to  the  collector  afore- 

116  said,  and  in  case  said  sum  so  set  apart  shall  give  a  profit  of  more' 
II?  than  twenty  per  cent,  on  their  capital  stock  paid  in,  one-sixth 
1 18  thereof  shall  be  reserved  and  paid  as  aforesaid.      The  tax  levied  in 


110  this  section  shall  bs  collected  on  the  first  day  of  January  cnsiing. 

1  Sec.   9.  That  if   the  ^ssessor  shall  be  dissatisfied   with   the-- 

2  statement  or  estimate  of  income   and   profits  derived  from   anv 

3  source  whatever,  other  than  products  in  kind,  which  the  tax  payer 

4  is  required  to  render,  or  with  any  deduction  claimed  by  said  tax 


20 

5  paver,  he  shall  select  one  disinterested  citizen  of  the  vicinage, 

6  as  a  referee  ana  the  tax  payer  shall  select  another,  and  the  two 

7  pthug  I  shall  call  in  a  third,  who  shall    investigate   and  de- 

8  termine  the  facts  in  reference  to  said   estimate   and   deductions, 

9  and  fix  the  amount  of  income  and  profits  on  which  the  tax  payer 

10  shall   he  assessed,  and  a  certificate  signed  by  a  majority  of  the 

1 1  referees,  shall  be  conclusive  as  to  the  amount  of  income  and  pro- 

12  fits  on  which  the  tax  payer  shall  be  assessed:  Provi  cd,  That  if 

13  any  person  shall  fail  or  refuse  to  render  the  statement  or  estimate 

14  aforesaid,  or  shall  fail   or  refuse  to  select  a  referee  as  aforesahl. 

15  the  assessor  shall  select  three  referees,  who  shall  fix  the  amount 

16  of  income  and  profits  on  which   the   tax  payer  shall  be  assessed 

17  from  the  best  evidence  they  can  obtain,  and  a  certificate  signed  by 

18  a  majority  of  said  referees  shall  be  conclusive  on  the  tax  payer  : 

19  And  provided  furt/ier,  That  in  any  case  submitted  to  referees,  if 

20  they  orva  majority  of  them  shall  find   and  certify  that  the  state- 

21  ment  or  estimate  of  income  and  profits  rendered  by  the  tax  payer 

22  does  not  contain  more  than  four-fifths  of  the  true  and  real  amo.unt 

23  of  his  taxable  income  and  profits,  then  the  tax  payer,  in  addition 

24  to  the  income  tax  on  the  true  amount  of  bis  income  and  profits 

25  ascertained  and  assesssd  hv  the  referees,  shall  pay  ten  per  centum 

26  on  the  amount  of  said  income  tax,  and  the  assessor  shall  be  en- 

27  titled  to  one-fifth  of  said  additional  ten  per  centum  over  and 

28  above  all  other  fees  arid  allowances  :  And  provided  further,  That 

- 


21 

29  the   assessor  may  administer  oaths  to  refjrees,  the  tax  payer, 

30  and  any  witness  before  the  referees,  in   regard  to  said  estimate, 

31  and  any  deduction  claimed,  or  any  fact  in   reference  thereto,  in 

32  such  form  as  the  Secretary  of  the  Treasury  may  prescribe. 

1  Sec.  10.   On  all  pi  of  is  made  by  any  person,  partnership,  or  cor- 

2  poraiion  during  tlie  year  eighteen  hundrci  and  sixty-two,  by  the  pur- 

3  chase  within" the  Qmfederati  States  and  sale,  during  the  said  year,  of 

4  any  flour,  corn,  bacon,  'pork,  oats,  hay,  rice,  salt,  iron,  or  the  manu- 

5  /net ures  of  iron,  sugar,  molasses   made  of  cane,  butter,   woolen  cLths, 

6  shoes,  boots,  blankets,  and  cotton  cloths,  a  tax  of  ten    per  centum, 

7  shall  le  levied  and    collected,  to  be   paid^mhe  first  day  of  July 

8  next :  Provided,   That  the  tax  imposed  by  this  section  shall  not  apply 
8  to  purchases  and  sales  mode  in  the  due  course  of  the  regular  retail 

Hi  busin  ss,  and  shall  not  continue  beyond  the.  present  yet 

1  Sec.  1 1 .  Each  farmer  and  |  I  the  Confederate  Stages,  after 

2  reserving  for  his  own  use  fifty  bushels  of  sweet  potatoes',  and  fifty 

3  bush.lsoflri  h potatoes,  one  hundred  bushels  of  the  corn, .[and  thirty] 

4  or  fifty  bushels  of  the  produced  in  the  present  year,  shall 

and  deliver  to  the   Confederate  government,  of  the  products 

6  of  the  present  year,  one-tenth  of  the  wheafccom,  oats,  rye,  [ba'r- 

7  ley,]  buckwheat  or  ric<  ind  Irish  potatoes  and  of  the  cured 

8  hay  and  fodder  ;  also  one -tenth  of  the  sugar,  molasses  made  of  cane, 

9  cotton,  wool  and  tobacco  ;  the  cotton  ginned  and  packed  in  some 
J  0  secure  manner,  and  tobacco  shipped  and  packed  in  boxes,  to  be  de- 


22  4} 

livercd  bv  him  on  or  before  the  first  day  of  March  in  the  next  year. 

12  Each  farmer  or  planter,  after  reserving  twenty  bushels  of  peas 

13  or  beans,  but  not  more  than  twenty  bushels  of  both,  for  his  own 

14  use,  shall  deliver,  to  the  Confederate  government,  for  its  use,  onc- 

15  tenth'of  the  peas,  beans       '  I uced  and  gathered  by 
1G  him  during  the  present  year.     A"  soon  asthea/ore                  •  are 

17  made  ready  for  market,  the  tax  assessor,  in  case  of  disagreement 

18  between  him  and  the  tax  payer,  shall  proceed  to  estimate  the  samo 

19  in  the  fallowing  manner:    The  asssessor  and  the  tax  payer  shall 

20  each  select  a  disinterested  freeholder  from  the  vicinage,  who  may 

21  call  in  a  third  in  case  of  a  difference  of  opinion,  to  settle  the  mat- 

22  ter  in  dispute;  or  if  the  tax  payer  neglects  or  refuses  to  select  one 

23  such  freeholder,  the  said  assessor  shall  select  two,  who  shall  pro- 

24  ceed  to  assess  the  crops  as  herein  provided.      [If  the  crops  are  ir'th- 

25  ered,]  they  shall  ascertain   the  amount  of  the  crops  either  by  ac- 
2G  tual  measurement  or  by  computing  the  contents  of  the  rooms  or 

27  houses  in  which  they  are  held,  when  a  correct  computation  is  prac- 

28  ticable  by  such  a  method,  and  the  appraiser.',  shall  then  estimate, 

29  under  oath,  the  quantity  and  quality  of  said  crops,  including  what 

30  ma;  have  been  sojd,  or  consumed  by  the  producer  prior  to  said 

31  estimate,  whether  gathered  or  not,  and  the  value  of  the  portion 
.32  thereof  to   which   the  government  is  entitled,  and  shall  give  a 

33  written  statement  of  this  estimate  to  the  said  collector,  and  a  copy 

34  of  the  Mme  to  the  producer.    The  said  producer  shall  be  required 


^        23 

35  to  deliver  the  wheat,  corn,  oats,  rye,  barley,  buckwheat,  rice, 

36  peas,  beans,  cured  hay  and  fodder,  sugar,  molasses  of  cane,  wool 

37  and  tobacco,  thus  to  be  paid  as  a  tithe  in  kind,  in  such  form*  and 

38  ordinary  marketable  condition  as  may  be  usual  in  the  section  in 

39  which  they  are  to  be  delivered,  ami  the  cotton  in  such  manner  as 

40  hereinbefore  provided,  within  two  months  from  the  time  they  have 

41  been    estimated    as    aforesaid,    at   some    depot    not   more    than 

42  eight  miles  from  the  place  of  production,  and  if  not  delivered  by 

43  that  time,  in  such  order,  he  shall  be  liable  to  pay  fifty  per  cent. 

44  more  than  the  estimated  valuo  of  the  portion  aforesaid,  to  be  col- 

45  lected  by  the  tax  collector  as  hereinafter  proscribed  :   Provided, 

46  The  government  shall  be  bpund  to  furnish  to  the  producer  sacks 

■ 

47  for  the  delivery  of  such  articles  of  grain  as  require   to  be  put  in 
sacks  for  transportation,  and  ">w  to  the  producer  of  molcu 

40  the  cost  bf  the  barrels  containing  the  tamsi    Th  timatc  shall 

50  be  conclusive  evidence  of  ;  mt  in  money,  of  tax  due  by 

51  the  producer  to  the  government,  and  the  collector  is  hereby  au- 

52  thorized  to  proceed  to  collect  the  same  by  issuing  a  warrant  of 

53  distress  from  his  office,  under  his  signature,  in  the  nature  of  a 

54  writ  of  fieri  facias,  and  by  virtue  of  the,,  same  to  seize  and   sell 

55  any  personal  property  on  the  premises  of  the  tax  payer  or  else- 

56  where,  belonging  to  him,  or  so  much  thereof  as  may  be  necessa- 

57  ry  for  the  purpose  of  paying  the  tax,  and  the  additional  fifty  per 
.^S  cent,  aforesaid  and  costs  ;    and  said  sale  shall  be  made  in  the 


24 

59  manner  and  form  and  after  the  notice  required  by  the  laws 
GO  of  the  several  States  for  judicial  sales  of  personal  property,  and 

61  the  said  warrant  of  distress  maybe  executed  by  the  tax  collector 

62  or  any  deputy  by  him  appointed  for  that  purpose, and  the  deputy 
83  executing  the  warrant  shall  hi  entitled  to  the  same  fees  as*aro 
Hi  allowed  in  the  respective  States  to  sheriffs  executing  writs  of  fieri 

60  fad  •                       costs  by  the  tax  payer" :  Provided, 

66  That   in  all  cases  where  the  assessor  and  the  tax  payer  agree  on 

67  the  assessment  of  the  crops,  and  the  value  of  the  portion  thereof 
OS  to  which  the  government  is  entitled,  no  other  assessment  shall  bo 

69  necessary  ;  but  the  estimate  agreed  on  shall  be  reduced  to  writing 

70  and  signed  by  the  assellfeor  and  tax  payer,  and  have  the  same  force 

71  and  effect  as  the  assessment  and  estimate  of  disinterested  free* 

72  holders  hereinbefore  mentioned  ;  and  two  copies  of  such 

73  ment  and  estimate  thus  agreed  on  and  signed  as  aforesaid  shall 

74  be  made,  and  one  delivered  to  the  producer  and  the  other  to  the 

75  collector:    And  provided  further,   That  t:  or  is  hereby  au- 

76  thorized  to  administer  oaths  to  the  taxpayers  and  to  witnesses  in 

77  regard  to  any  item  of  the  estimate  herein  required  to  be  made: 

78  And  jvr  or  Id' d  further,    When  agricultural  produce  in  kind  is  paid 

79  for  taxes,  if  payment  be  made  by  a  tenant  who  is  bound   to  pay 

80  his  rent  in  kind,  the  tenth  part  of  said  rent  in  kind  shall  be  paid 

81  in  kind  by  the  tenant  to  the  government  as  and  for  the  tax  of  the 
»       82  lessor  on  said  rent,  and  the  receipt  of  the  government  officer  shall 


25 

9  4 

83  release  the  lessor  from  all  obligation  to  include  said  rent  in  kind 

34  in 'his  statement  of  income,  and  discharge  the  tenant  from  so 

85  much  of  his  rent  to  the  lessor. 

1  Sec.    12.  Thatftvery  farmer, planter,  or  grazier  shall  exhibit  to 

2  the  assessor,  on  or  [before]  about  the  1  st  of  March,  eighteen  hundred 
8  and  sixty-four,  an  account  of  all  the  hogs  he  may   have   slaugh- 

4  tercel  since  the  passage  of  this  act   and  before   that   tu.e;    after 

5  the  delivery  of  this  estimate  to   the   post  quartermaster  herein- 
i  after  mentioned    by  the    ;                 the    said    farmer,    planter  or 

7  grazier  shall  deliver  an  equivalent  for  one  tenth  of    the  same  in 

cured  bacon,  at  the  rate  ofj  sixty  pounds   of   bacon  to   the  one 

')  hundred  weight  of  pork.     That  on  the  first  of    November  next 

10  and  each  year  thereafter,  an  estimate  shall  be  mftae,  'is  hereiube- 

11  fore  provided,  of  the  value  of  all    neat    cattle,  horses,  mules,  not 

12  vscd  in  cvllii ■.  ]  b\  each  person  in  the  Confed- 

13  crate  States,  and  upon  sui  '.  said  owners  shall  be  taxed 

14  one  per  cent.,  to  r  before  the   first   day  of    January 

15  next  qpsuing.     If  the  gr;  planter,  or  farmer  shall  have 
16.  eold  beeves  since  the  passage  of   this  act,  and  prior  to  the  first 

17  day  of  November,  the  gr  sales  shall  be  esti- 

18  mated  and  taxed  as  income,  after  deducting  therefrom  the  money 

19  actually  paid  for  the  purchase  of  such  beeves,  if  they  have  been 

20  actually  purchased,  and  the  value  of  the  corn  consumed  by  them. 

21  The  estimate  of  these  items  shall  bs  made  in  case  of   disa^reelt 


26  # 

22  merit  between  the  assessor  and  tax  3  herein  prescribed  in 

23  other  cases  of  income  tax  ;  and  on  each   succeeding  fir- 

2  1  November,  the  beeves  eold  dur i:i _r  the  preceding  twelve  m< 

25  shall  be  estimated  and  taxed  in  'he  same  manner. 

1  i    That  the  Secretary  of  War  shall  divide  the  service  of 

2  the  quartermaster's    department    into    two   .branches,  one,  herein 

I 

3  V  n  quartermaster&for  the  follection  of    the    articles 

W 

4  paid  for  taxes  in  kind,  [herein  denomin  ited  post  quartermasters] 

5  and  the  other  for  distribution  to  tin  points  for    supplying 
G  the  armv,  and  For  delivering  cotton  and  tobacco  to  the  agents  of 

7  the  Secretary  of  theTreasury.     T1k-  tax  assessor    shall  transfer 

8  the  esthete  of  articles  due  fjjom  each   person,  by  way  of.  a    t 

9  in  kind!;  to  the  duly  authorized  post   quartermaster,  taking  from 

10  the  said  quartermaster  a  receipt  which  shall  be  filed  as  a  voucher 

1 1  with  the  chief  collector  in  settling  his    account,    and    a    copy  of 

12  this  receipt  shall  be  fu]  By  the  chief  collector  to  the  audi- 

13  tor  settling  the  post  quartermaster's  account   as  a  charge  against 

14  him..    The  post  quartermaster  receiving  the    estimate,  shall  col- 

15  lect  from  the  tax-payer  the  articles  which  it  specifies,  and  w". 

16  he  is  bound  to  pay  and  deliver  as  a  tax  to  the    Confederate  gov 


17  eminent.     The  post  quartermaster  shall  be    liable    for   the    safe 

18  custody  of  the  articles  placed  in  his  care,  and   shall    account  fox 

19  the  same  by  showing  that,  after  proper  deductions  from  unavoid- 

20  able  loss,  the  residue  has  been  delivered  to  the  distributing  agents 


27 

21  as  evidenced  by   their    receipts.     The    said    post   quartermaster 

22  ^shall,  also,  state  the  accounts  of    the    quartermaster's    receiving 

23  from  him  the  articles  delivered  inpayment  of  taxes  in  hind  at  his 

24  depot,    and    make    a    monthly,    report   of     the    same    to    such 

25  officer  as  the  Secretary  of  War    may  designate:     Proi 

•  26     in  case  the  postf  quartermaster  shall  be  unable  to  collect  the  tax 

27  in  kind  specified  in  the  estimfte  delivered  to  him  as  aforesaid,  he 

28  shall  deliver  to  the  district  tax  collector  said  estimate  as  a  b;i~ 
20     for  the   distress  warrant  authorized  to  be  issa  d,  and  take  a  receipt 

30  therefor,  and  forward  the  same   to  the    chief  tax  collector  aa 

0' 

31  credit  in  the  statement  of  the  accounts  of  said  post  quartermas- 

32  ter  :   Proritled,  That  any  partial  paj  nient  of  said  tax  in  kind  shall 

33  be   endorsed  on    said  estimate  before  delivering  the  same  to  the 

34  ^district  tax  oollector    as  aforesaid,  and  the  receipt  given  to  him 

35  therefor  by  the  district  tax  collector  shall  specify  i  I  Lial 
86  payment.  When  the  articles  thus  collected  through  tbB  payu^at 
37  of  taxes  in  kind  have  been  received  at  the  depot  as  aforesaid, 
33  they  shall   be  distributed  to  the  agents    of  the  Secretary  of  the 

Treasury,  if  they  consist  of  cotton,  wool  or  tobacco,  or  [to  such 

I 

40  places.]  if  they  be  suitable  for  forage  or  subsistence  h  suchpLices 

■ 

41  and  in  such  manner  as  the  Secretary  of  War  may  prescribe. 
42*  Should    the  Secretary  of  War  find  that  some  of  the  agricultural 

43  produce   thus  paid  in  and  suitable  for  forage  and  subsistence  has 

44  been   or  will  be  deposited  in  places  where  it  cannot  be  used  either 


28 

45  directly  or    indirectly  for  these  purposes,  he  shall  cause  the  same 

46  to   le  sold,    in  such  manner  as  he  may  prescribe,   and   th^pro- 
4/  cci-as  of  such  pale  .-hull  Be  paid  into  the  Treasury  of  the   Con- 

48  federate  States.     Should,  however,  the  Sei .  .    War  notify 

49  tie    Secretary  of  the  Treasury  that it  would  he  impracticable  for 

50  him  to  collect  or  use  the   articles   taxed  in  kin 

51  to    be  received   in  certain  districts   or  localities,  then'the  Secre- 

52  tary  of  the  Treasury  .shall  proceed  to  collect  in  said  districts 


or 


53     localities    the  money  value  of  said  articles  specified  in  said 


54  mate    and  not  required  in  kind  and  said   money  value  .-hall  be  due 

55  on  the  first  day  of  January  in  each  and  every  year,   and  be  col- 

- 

5G  lectel  as  eocn  thereafter  as  practicable. 

1  Sec.   !4.    1  hat  the  estimates  pf  incomes  and  profits,  other  than 

2  t  feii    ',  and  the  statements  or  bills  for  the  amount 

3  of    the  specific  tax  on  occupations,  employments,  busfrfess   and 

4  prof .  mrl  of  taxes  on  gross  sales  shall  be  delivered  by  the 
5#  assessor  to  the   collector  of  the  district,  who  tshall   give   him  a 

6  receipt  fur  the  same,    and  the  said  assessor  shall  file  his  receipt 

7  with  the  chief  tax  collector  of  the  State,  and  the  collector  of  the 

8  district,  holding  said  estimates,  statements  or  bills,  shall  proceed 

9  to  collect  the  same   from    the  tak   payer.      The  .bus  col- 

10  lected  shall  be  paid  to  the  chief  tax  collector^  the  S  ate  accom- 

11  panicd  by  the  estimates,  statements  or  bills   aforesaid,  delivered 

12  by  assessor  to  the  district  collector  as  aforesaid. 


29 

1  Sec.  15.  That  every  person  who  as  trustee,  guardian,   tutor, 

2  curator  or  committee,   executor  or  administrator,  or  as  agent, 

3  attorney  in  fact,  or  factor,    of  any  person   or  persons,  whether 

4  residing  in  the  Confederate  States  or  not,  and  every  receiver  in 

5  chancery,  clerk,  register  or  other  officer  of  any  court,  shall  be 

6  answerable  for  the  doing  of  all  such  acts,  matters    and  thine?  as 

7  shall  be  required  to  be  done   in  order  to  sment  of  the 

8  money,  property,  products  and  income  under  their  control  a:  d 

9  the  payment  of  taxes   thereon,  and  shall   be  indemnified   against 

10  all  and  every  person   for  all    payments  on    account  of  the  taxes 

11  herein  specified,  and  shall  be  responsi'  II  taxes  due  from 

12  the  estates,  income  money,  or  property  in   their   p<^»cssion   or 

13  under  their  control. 

1  Sec.  1G.  The  income  and  moneys  of  h->-  s.  churches, 

2  schools  and  colleges  [which  have  been  i  I]  phall  be  exempt. 

3  from  taxatloc  under  the  provisions  of  this  act. 

1  Sec.  1\  That  the   Secretary  of  the  Treasury  be,  and  he   is 

2  hereby,  authorized  to  make  all  rules  and  regulations  necessary  to 

3  the  operation  of  this  act,  and  not  inconsistent  herewith. 

1  Sec.  IS.  This  act  shall  be  in  force  for  u\s  after  the  ex- 

2  piration  of  the  present  year,  and  the  taxes  herein  imposed  for  the 

3  present  year  shall  be  levied  and  collected  each  year  thereafter  in 

4  the  manner  and  form  herein  prescribed,  and  for  the  said  time  of 

5  two  years,  unless  this  act  shall  be  sooner  repealed:    Provided, 


30 

6  The  tax  on  naval  stores,  flour,  wool,  cotton,  tobacco  mid  other 

7  agriclutural   products  of  the  growth   of  any  year  preceding  tie 

8  yc;i.r  1  in  the  first  section  of  this  act,  sh  11  be  levied 

9  and  collected  only  for  the  present  year. 


u, 


I 


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Hollinger  Corp. 
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